FINANCING OF MUNICIPALITIES ON THE EXAMPLE OF THE MUNICIPALITY PUCONCI

Za opravljanje svojih nalog, ter za zagotovitev samostojnosti in neodvisnosti, potrebuje lokalna samouprava dovolj finančnih sredstev. Lokalne zadeve financira občina iz lastnih virov, sredstev države in iz zadolževanja. V diplomski nalogi sem v teoretičnem delu predstavila pojem občine na splošno, financiranje občin, primerno porabo, proračun, vire financiranja občin, kjer sem podrobneje predstavila lastne vire občin. Prav tako sem v teoretičnem delu še predstavila finančno izravnavo države in zadolževanje. Drugi del pa je bolj praktične narave, v njem sem prikazala izračun primerne porabe na primeru Občine Puconci, in gibanje prihodkov in odhodkov v Občini Puconci v letih 2013 – 2015 in jih tudi grafično ponazorila.To perform its tasks as well as to ensure the autonomy and independence, the local self-government needs sufficient financial resources. The municipality is financing local matters from its own resources, state funds and with borrowings. In the thesis I presented in the theoretical part the concept of the municipality in general, the financing of municipalities, the adequate spending, the budget, the sources of financing of municipalities, where I presented the details of own resources of municipalities. In the theoretical part, I also presented the financial equalisation of the state and the borrowing. The second part is more of a practical nature. It includes the calculation of adequate spending on the example of the Municipality Puconci, and the dynamics of revenue and expenses of the Municipality Puconci in the years 2013 – 2015, which I also graphically illustrated